3
20
11100000K0000228X6
国家税务总局北京市通州区税务局
软件产品增值税即征即退进项分摊方式资料报送与信息报告
11100000K0000228X63002030011000
0
49208fc6-1680-44d3-9225-aaec54be4392
afa11cdb-2608-45d9-9615-3af639ca90cd
3
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通州区税务局
110112000000
国家税务总局北京市通州区税务局
政务中心：工作日，8:30-17:30；周六，9:00-13:00(法定节假日除外)；专业大厅：工作日，上午 08:30-12:00，下午 13:30-17:00
北京市通州区税务局第一税务所：北京市通州区玉桥西里71号综合窗口
北京城市副中心政务服务中心：北京市通州区新华东街48号二区（东南角）（综合窗口）
1.增值税一般纳税人在销售软件产品的同时销售其他货物或者应税劳务的，对于无法划分的进项税额，应按照实际成本或销售收入比例确定软件产品应分摊的进项税额；对专用于软件产品开发生产设备及工具的进项税额，不得进行分摊。纳税人应将选定的分摊方式报主管税务机关备案，并自备案之日起一年内不得变更。专用于软件产品开发生产的设备及工具，包括但不限于用于软件设计的计算机设备、读写打印器具设备、工具软件、软件平台和测试设备。（来源：《北京市财政局、北京市国家税务局、北京市经济和信息化委员会转发财政部、国家税务总局关于软件产品增值税政策的通知》（京财税〔2011〕2325号）第六条）2.核对资料信息是否齐全、填写内容是否完整。
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[]
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